AuditSampling(英文版)(ppt46页)课件.ppt

Audit Sampling Chapter 13 Learning Objective 1 Representative Samples Representative Samples Learning Objective 2 Statistical VersusNonstatistical Sampling Statistical VersusNonstatistical Sampling Sample Selection Methods Sample Selection Methods Nonprobabilistic SampleSelection Methods Nonprobabilistic SampleSelection Methods Learning Objective 3 Probabilistic SampleSelection Methods Probabilistic SampleSelection Methods Probabilistic SampleSelection Methods Probabilistic SampleSelection Methods Learning Objective 4 Sampling forException Rates Sampling forException Rates Learning Objective 5 Terms Used inAudit Sampling Terms Used inAudit Sampling I: Plan the Sample I: Plan the Sample II: Select the Sample andPerform the Tests III: Evaluate the Results Guidelines for ARACR andTER Tests of Control Guidelines for ARACR andTER Tests of Control Guidelines for ARACR andTER Tests of Transaction Guidelines for ARACR andTER Tests of Transaction Effect on Sample Sizeof Changing Factors Decide the Acceptabilityof the Population Summary of AuditSample Steps Learning Objective 6 Tests of Details of Balances, Controls, and Substantive Transactions Learning Objective 7 Nonstatistical Sampling Tests of Controls and SubstantiveTests of Transactions Audit Sampling for Testsof Details of Balances Tests of Controls and SubstantiveTests of Transactions Audit Sampling for Testsof Details of Balances Tests of Controls and SubstantiveTests of Transactions Tests of Controls and SubstantiveTests of Transactions Audit Sampling for Testsof Details of Balances Action When aPopulation Is Rejected End of Chapter 13 Type of Change Effect on Initial Sample Size Increase acceptable risk of assessing control risk too low Decrease Increase tolerable risk rate Decrease Increase estimated population exception rate Increase Increase population size Increase (minor) Revise TER or ARACR Expand the sample size Revise assessment control risk Communicate with the